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Determinations/Taxation as made
This instrument amends the Taxation Administration (Remedial Power – Certificate for GST-free supplies of Cars for Disabled People) Determination 2020 by adding a repeal provision so that it is repealed at the start of 1 April 2024.
Administered by: Treasury
Registered 11 Mar 2021
Tabling HistoryDate
Tabled HR15-Mar-2021
Tabled Senate15-Mar-2021

Legislative Instrument

Taxation Administration (Remedial Power – Certificate for GST‑free supplies of Cars for Disabled People) Repeal Amendment Determination 2021

 

 

I, Louise Clarke, Deputy Commissioner of Taxation, make this determination under section 370‑5 of Schedule 1 to the Taxation Administration Act 1953.

 

 

 

Louise Clarke

Deputy Commissioner of Taxation

Policy, Analysis and Legislation

Law Design and Practice

Date of making: 23 February 2021

 

 

1.            Name of instrument

This instrument is the Taxation Administration (Remedial Power – Certificate for GST‑free supplies of Cars for Disabled People) Repeal Amendment Determination 2021.

 

2.            Commencement

Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1. The whole of this instrument

The first day this instrument is no longer liable to be disallowed, or to be taken to have been disallowed, under section 42 (disallowance) of the Legislation Act 2003.

 

Note:  This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

 

3.            Authority

This instrument is made under section 370‑5 of Schedule 1 to the Taxation Administration Act 1953.

 

4.            Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Schedule 1 - Amendments

 

Taxation Administration (Remedial Power – Certificate for GST‑free supplies of Cars for Disabled People) Determination 2020

 

1.    After section 6

Insert:

 

7.       Repeal of this instrument

 

This instrument is repealed at the start of 1 April 2024.